Treasury Regulations (26 C.F.R.)
26 CFR § 48.6416(a)-1
Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
Official textecfr.govlast amended
Any claims for credit or refund of an overpayment of a tax imposed by chapter 31 or chapter 32 shall be made in accordance with the applicable provisions of this subpart and the applicable provisions of § 301.6402-2 of this chapter (Regulations on Procedure and Administration). A claim on Form 843 is not required in the case of a claim for credit, but the amount of the credit shall be claimed by entering that amount as a credit on a return of tax under this subpart filed by the person making the claim. In this regard, see § 48.6416(f)-1.
[T.D. 8043, 50 FR 32022, Aug. 8, 1985]
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In this part (40 sections)
- 48.4218-4 · Use in further manufacture.
- 48.4218-5 · Computation of tax.
- 48.4219-1 · Sales of taxable articles by a person other than the…
- 48.4221-1 · Tax-free sales; general rule.
- 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
- 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
- 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
- 48.4221-5 · Tax-free sale of articles to State and local governments…
- 48.4221-6 · Tax-free sales of articles to nonprofit educational…
- 48.4221-7 · Tax-free sales of tires and tubes.
- 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
- 48.4222(a)-1 · Registration.
- 48.4222(b)-1 · Exceptions to the requirement for registration.
- 48.4222(c)-1 · Revocation or suspension of registration.
- 48.4222(d)-1 · Registration in the case of certain other exemptions.
- 48.4223-1 · Special rules relating to further manufacture.
- 48.4225-1 · Exemption of articles manufactured or produced by Indians.
- 48.6412-1 · Floor stocks credit or refund.
- 48.6412-2 · Definitions for purposes of floor stocks credit or refund.
- 48.6412-3 · Amount of tax paid on each article.
- 48.6416(a)-1 · Claims for credit or refund of overpayments of taxes on…
- 48.6416(a)-2 · Credit or refund of tax on special fuels.
- 48.6416(a)-3 · Credit or refund of manufacturers tax under chapter 32.
- 48.6416(b)(1)-1 · Price readjustments causing overpayments of…
- 48.6416(b)(1)-2 · Determination of price readjustments.
- 48.6416(b)(1)-3 · Readjustment for local advertising charges.
- 48.6416(b)(1)-4 · Supporting evidence required in case of price…
- 48.6416(b)(2)-1 · Certain exportations, uses, sales, or resales causing…
- 48.6416(b)(2)-2 · Exportations, uses, sales, and resales included.
- 48.6416(b)(2)-3 · Supporting evidence required in case of manufacturers…
- 48.6416(b)(2)-4 · Supporting evidence required in case of special fuels…
- 48.6416(b)(3)-1 · Tax-paid articles used for further manufacture and…
- 48.6416(b)(3)-2 · Further manufacture included.
- 48.6416(b)(3)-3 · Supporting evidence required in case of tax-paid…
- 48.6416(b)(5)-1 · Return of installment accounts causing overpayments…
- 48.6416(c)-1 · Credit for tax paid on tires or, prior to January 1,…
- 48.6416(e)-1 · Refund to exporter or shipper.
- 48.6416(f)-1 · Credit on returns.
- 48.6416(h)-1 · Accounting procedures for like articles.
- 48.6420-1 · Credits or payments to ultimate purchaser of gasoline used…